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The Role and Importance of Cash Flow Picture in the Public Accounting Entities

Author

Listed:
  • Gheorghe FLOREA

    (Lecturer Ph.D., „Petre Andrei” Univeristy from Iasi)

Abstract

Neither the balance sheet nor the results account presented in the classic format have shown to be sufficient to serve as the basic professional elements, especially to financial analysts, this being one of the main causes for the appearance of the treasury flows variability. In addition, completion of the balance sheet and income statement with a report of changes in the financial situation will help explain in more detail the values contained in the two reports. In this context, the balance sheet must be accompanied by a report that reflects the origin and use of funds. Moreover, in the public entities one can use and explain in the picture of funds-flow as a variable the remnant treasury, due to it’s the importance in public sector accounting.

Suggested Citation

  • Gheorghe FLOREA, 2011. "The Role and Importance of Cash Flow Picture in the Public Accounting Entities," Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Scien, Editura Lumen, Department of Economics, vol. 0(8), pages 237-245, December.
    • Handle: RePEc:lum:rev11d:v::y:2011:i:8:p:237-245
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    More about this item

    Keywords

    cash-flows; funds; public entities;
    All these keywords.

    JEL classification:

    • A23 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Graduate

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